SAMPLE ACT425: INFORMATION SYSTEMS FOR ACCOUTNING

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1 ACT425: INFORMATION SYSTEMS FOR ACCOUTNING Credit Hours: 3 Contact Hours: This is a 3-credit course, offered in accelerated format. This means that 16 weeks of material is covered in 8 weeks. The exact number of hours per week that you can expect to spend on each course will vary based upon the weekly coursework, as well as your study style and preferences. You should plan to spend hours per week in each course reading material, interacting on the discussion boards, writing papers, completing projects, and doing research. Faculty Information: Faculty contact information and office hours can be found on the faculty profile page. COURSE DESCRIPTION AND OUTCOMES Course Description: This course covers the use of information systems in the accounting function with a focus on computer systems and internal controls. This course provides students with knowledge to evaluate users' accounting information needs, and the ability to design, implement, and maintain an accounting information system to meet the requirements of the businesses processes and cycles. Course Overview: The Accounting Information Systems (AIS) course covers the use of information systems in the accounting function with a focus on computer systems and internal controls. This course provides students with knowledge to evaluate users' accounting information needs, and the ability to design, implement, and maintain an accounting information system to meet the requirements of the businesses processes and cycles. More specifically, the course will discuss the role of control systems in safeguarding a business, as well as the role of corporate and IT governance in overseeing the function of the AIS. Additionally, the course provides overviews of the sales, purchase, and expenditure processes that allow a business to operate. The latter half of the course discusses the foundational role of data and databases in the AIS, as well as the function of AIS in the realm of E-business. The final module will review the evolution of the AIS from its roots to its contemporary forms and functions. Course Learning Outcomes: 1. Determine the primary information flows within a business organization. 2. Describe the analytical tools necessary to evaluate users' accounting information needs. 3. Apply principles that support the design, implementation, and maintenance of an accounting information system. 4. Apply traditional flowcharting and data-flow diagramming as the basis for designing an accounting information system. 5. Identify the security and internal controls required for an accounting information system.

2 PARTICIPATION & ATTENDANCE Prompt and consistent attendance in your online courses is essential for your success at CSU-Global Campus. Failure to verify your attendance within the first 7 days of this course may result in your withdrawal. If for some reason you would like to drop a course, please contact your advisor. Online classes have deadlines, assignments, and participation requirements just like on-campus classes. Budget your time carefully and keep an open line of communication with your instructor. If you are having technical problems, problems with your assignments, or other problems that are impeding your progress, let your instructor know as soon as possible. COURSE MATERIALS Textbook Information is located in the CSU-Global Booklist on the Student Portal. COURSE SCHEDULE Due Dates The Academic Week at CSU-Global begins on Monday and ends the following Sunday. Discussion Boards: The original post must be completed by Thursday at 11:59 p.m. MT and Peer Responses posted by Sunday 11:59 p.m. MT. Late posts may not be awarded points. Opening Exercises: Take the opening exercise before reading each week s content to see which areas you will need to focus on. You may take these exercises as many times as you need. The opening exercises will not affect your final grade. Mastery Exercises: Students may access and retake mastery exercises through the last day of class until they achieve the scores they desire. Critical Thinking: Assignments are due Sunday at 11:59 p.m. MT. Live Classroom: Although participation is not required, Live Classroom sessions are held during Weeks 1, 3, 5, and 7. There are four total sessions. WEEKLY READING AND ASSIGNMENT DETAILS Module 1 Readings Chapters 1 & 2 in Accounting Information Systems: The Processes and Controls Page, D. (2017). Organizational culture s influence in ethical policies. Chron. Retrieved from Pasquarosa, N. (2016). How technology is changing the accounting and bookkeeping industry. Forbes. Retrieved from Opening Exercise (0 points) Discussion (25 points)

3 Live Classroom (0 points) Critical Thinking: (60 points) Option #1: Flow of Data Create a flowchart showing the flow of data through the accounting system. Start with how data is captured, stored, recorded, summarized, and recorded. In addition to the graphical flowchart, write a summary description of the use of flowcharts in accounting systems. How are manual systems and computerized systems similar and different? How does a data flow chart differ from a document flowchart? Three to four pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing & APA Supported by three credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 1 Materials folder for specific grading criteria. Option #2: Document Flowchart Create a document flowchart and a document process map for a college admissions system. In addition to proving the graphical flowchart, write a summary description of the use of document flowcharts and process maps in business. How does a document flowchart differ from a data flowchart? What is the purpose of a document flowchart and document process map? Three to four pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing & APA Supported by three credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 1 Materials folder for specific grading criteria. Mastery Exercise (10 points)

4 Module 2 Readings Chapters 3 & 4 in Accounting Information Systems: The Processes and Controls Snyder, H., Anderson, M., & Zuber, J. (2017, March). Nonprofit fraud: How good are your internal controls? Strategic Finance. Retrieved from nonprofit-fraud-how-good-are-your-internal-controls/ Tysiac, K. (2017, June). Companies spending more time on SOX compliance. Journal of Accountancy. Retrieved from Opening Exercise (0 points) Discussion (25 points) Critical Thinking: (65 points) Option #1: Case Analysis: Fraud and Internal Controls Analyze the following case from Turner, Weickgenannt & Copeland (2017): At the old city hall, mail was sorted in a glorified closet not the sort of place you'd expect to be frequented by a high ranking city official with multiple degrees. However, the city of Weston's chief financial officer, Steve Kaufmann, had an unusual interest in the mail. He was often known to greet the postal carrier at the door to receive the day's delivery, take it to the mail closet, then immediately remove selected envelopes and parcels and take them to the privacy of his office. Other times, he would request hand delivery of incoming payments, circumventing the mail closet altogether. These activities were part of an elaborate embezzlement scheme that resulted in the loss of millions of dollars for the city. Mr. Kaufmann was intercepting checks written to the city and endorsing them to his personal bank account. The procedural manual for Weston's accounting department described mailroom policies, including the requirement for a clerk to log checks into a computer file and prepare a receipt. Another employee was responsible for preparing an independent verification of the amount of the receipts, and a third employee made the bank deposit. Despite these written guidelines, Mr. Kaufmann was often known to carry out some of these tasks himself, or to claim to be doing so. In response to the news of this fraud, the CFO of a neighboring community commented that many cities are unable to achieve strong internal controls because of the limitations of small staff size and tight operating budgets. Rather, small cities often have no choice but to rely on the integrity of their employees. (p.100) Perform an analysis on the internal control activities that were violated in order for Mr. Kaufmann to perpetrate this fraud. Is this case an example of management fraud or employee fraud? Determine if the city's procedural manual was adequate for prescribing internal controls to prevent this type of fraud. Why do you think no one reported the unusual mailroom practices of Mr. Kaufmann?

5 Module 3 Three to four pages in length (not including cover and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by three credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 2 Materials folder for specific grading criteria. Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Option #2: Case Analysis: Coupon Offer Companies occasionally offer a coupon or warranty offer to increase sales. Management must estimate the redemption rate and record and expense the corresponding liability. A manager could intentionally under estimate the redemption rate. The increased sales would be recorded in the current period to meet a sales goal, but the redemption cost would not be recorded until the following period. Could this situation happen to a company with a good control environment? Describe any steps a company could take to prevent such abuse. Who might be harmed? Do you consider this example to be management fraud or employee fraud? Describe how it fits the definition of your choice. Three to four pages ( words) in length (not including cover and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by three credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 2 Materials folder for specific grading criteria. Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Readings Mastery Exercise (10 points)

6 Chapter 5 in Accounting Information Systems: The Processes and Controls Evans, M. E., Houston, R. W., Peters, M. F., & Pratt, J. H. (2015). Reporting regulatory environments and earnings management: U.S. and non-u.s. firms using U.S. GAAP or IFRS. Accounting Review, 90(5), doi: /accr Matyac, E. (2015). IT and data governance: Relevant to IMA members. Strategic Finance. Retrieved from Shilts, J. (2017). A framework for continuous auditing: Why companies don t need to spend big money. Journal of Accountancy. Retrieved from Opening Exercise (0 points) Discussion (25 points) Live Classroom (0 points) Mastery Exercise (10 points) Critical Thinking: (60 points) Option #1: Systems Planning and SDLC Consider the following case from Turner, Weickgenannt, and Copeland (2017): CEEMCO Corp. is a small, privately owned manufacturing company in Cincinnati. CEEMCO manufactures custom products as well as store display products to sell to other companies such as retailers. Using an Internet search engine, do a search on the terms CEEMCO and Cincinnati. Examine the kind of manufacturing the company does. Once you have completed that, study an accounting software site such as or (p. 180) Describe the process CEEMCO should undertake to determine which accounting software might be the best fit for the company. Although you do not know much about the company, develop a list of requirements you believe that any accounting software should have in order for CEEMCO to consider the software as a viable alternative. Include a diagram of the SDLC. Three to four pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing & APA Supported by three credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 3 Materials folder for specific grading criteria.

7 Module 4 Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Option #2: New Software System Consider the following case from Turner, Weickgenannt, and Copeland (2017): Miller International Corp. is in the process of purchasing a new accounting software system. Miller is in a very specialized industry, with an international market. The company manufactures specialized parts to sell to companies in the oil exploration and drilling industry. The corporate headquarters are in Chicago, Illinois and a significant number approximately one half of their operations are U.S. based. They also maintain production plants and a sales and support staff in most oil producing countries. (p.181) Explain the factors that Miller should consider when determining which software system will best suit its needs. Develop a list of requirements you believe that any accounting software should have in order to consider the software as a viable alternative. Include a diagram of the SDLC. Three to four pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing & APA Supported by three credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 3 Materials folder for specific grading criteria. Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Readings Chapter 8 in Accounting Information Systems: The Processes and Controls Banham, R. (2017). Cybersecurity threats proliferating for midsize and smaller businesses. Journal of Accountancy, 224(1), 5-75,77,79,81,83. Tueffel, H. (2016). Boost the bottom line with accounts payable best practices. Journal of Accountancy, 222(5), Opening Exercise (0 points) Discussion (25 points)

8 Mastery Exercise (10 points) Critical Thinking: (60 points) Option #1: Accounts Receivable Aging Report Examine the following case from Turner, Weickgenannt and Copeland, (2017, p. 298): Following is the April 30 Accounts Receivable Subsidiary Ledger of Gabbard, Inc., a retailer of tents and camping equipment. Accounts Receivable Subsidiary Ledger Gabbard, Inc. April 30, 20xx Open Receivables Customer: Acme Sporting Goods Central 4726 Interstate Highway 2L Devron, Kansas Invoice Number Invoice Date Due Date Amount April 27 May 27 $1, April 1 May 1 4, March 15 April 14 4, January 14 February 13 Customer: Brufton Outdoors 623 Main Street NW Devron, Kansas Invoice Number Invoice Date February 20 Due Date Amount Account Credit Terms: 30 days Credit Limit: $15,000 Customer Total $11, Account Credit Terms: 30 days Credit Limit: $15,000 March 22 $1, Customer Total

9 61190 January 2 February 1 Customer: Jafferty Sporting Goods 8466 State Route 33 Elkton, Kansas Invoice Number Invoice Date Due Date Amount 6, $8, Account Credit Terms: 15 days Credit Limit: $5,000 Customer Total March 22 April 6 $4, $4, Customer: Kansas Department of Recreation and Safety 8466 State Route 33 Gray Mountain, Kansas Invoice Number Invoice Date Due Date Amount April 30 May 30 $10, April 16 May 16 6, April 15 May April 1 May March 15 April 14 1, March 7 April February 20 Customer: Pup Scouts of Devron 9064 State Route 16 Devron, Kansas Account Credit Terms: 30 days Credit Limit: $25,000 Customer Total March 22 1, $22, Account Credit Terms: 15 days

10 Invoice Number Invoice Date Due Date Amount April 20 May 5 $9, Credit Limit: $10,000 Customer Total March 29 April $9, Customer: Regents Athletic Club 22 West Adams Way Devron, Kansas Invoice Number Invoice Date Due Date Amount January 25 March 24 $2, January 2 February 1 Customer: Buddy's Sports Buff 212 Oak Street Silver Horn, Kansas Invoice Number Invoice Date Due Date Amount April 15 May 15 $8, Account Credit Terms: 30 days Credit Limit: $5,000 Customer Total $3, Account Credit Terms: 30 days Credit Limit: $10,000 Customer Total March 15 April 14 1, $9, Required: Use Microsoft Excel to prepare an electronic spreadsheet of an accounts receivable aging report for Gabbard for April 30. Organize the spreadsheet with the following column headings:

11 Customer Name Total Account Balance Current Balance Past Due Balances 1 30 days days Over 60 days Invoice Amount Invoice Amount Invoice Amount Invoice Amount # # # # Be sure to include each individual invoice for each customer, and show column totals for each customer. Also show report totals for each column and be certain that the report totals cross foot and agree with the ending Total Account Balance for all customers. In addition to completing the spreadsheet, write a brief paper that explains the following: What is the primary purpose of an accounts receivable aging report? When should outstanding accounts be written off? What controls are needed in handling aged accounts? Two to three pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by two credible, academic sources in addition to the textbook. Academic sources Submit both the spreadsheet and the paper by the posted due date. Review the rubric in the Module 4 Materials folder for specific grading criteria. Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Option #2: Sales Journal Examine the following case from Turner, Weickgenannt & Copeland, (2017, p. 299): Following is a sales order form for Winter's World of Wines, Inc. This form is prepared manually by a sales clerk, and is based on a telephone order from a customer. This form represents the source document that triggers the revenue process at Winter's World of Wines.

12 Sales Order Winter's World of Wines, Inc. 802 Ashmore Ave. Weston, CA Bill to: Cust. # La Cheaux Partners 412 Bridge Blvd. Bridgetown, AK Date: 5/27/2013 Required: Preferred Shipping Method: 2 day USP Payment Terms: 30 days No Ship to: La Cheaux Magnique 8212 Hampton Place Bridgetown, AK Item Number Description Quantity Unit Price Extended Price 1046R Merlot $ R Zinfandel R Cabernet Sauvignon W Pinot Grigio W Riesling Authorized by: H.B Clayton $ Date: 5/27/13 Use Microsoft Excel to prepare a sales journal with appropriate column headings. Enter the relevant information from the preceding sales order into your spreadsheet.

13 Module 5 In addition to completing the spreadsheet, write a brief paper that explains the following: What is the purpose of a sales order form and a sales journal? What controls are needed in the sales process? Two to three pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by two credible, academic sources in addition to the textbook. Academic sources Submit both the spreadsheet and the paper by the posted due date. Review the rubric in the Module 4 Materials folder for specific grading criteria. Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Readings Chapters 9 & 10 in Accounting Information Systems: The Processes and Controls Frye, C. (2016, October 13). Tableau 10 essential training [Lynda.com video file] Handfield, R. (2011). The procurement process - Implementing the plan: Procurement : A tutorial - SCM. Retrieved from Kelly, C., & Junqing, Y. (2015). Improving the bottom line. Internal Auditor, 72(1), Lindgreen, A., Vanhamme, J., van Raaij, E. M., & Johnston, W. J. (2013). Go Configure: The mix of purchasing practices to choose for your supply base. California Management Review, 55(2), Stratton, J. (2016, December 23). QuickBooks pro 2017 essential training [Lynda.com online course]. Opening Exercise (0 points) Discussion (25 points) Live Classroom (0 points) Mastery Exercise (10 points) Critical Thinking: (60 points) Option #1: Expenditure Process Examine the following case by Turner, Weickgenann, and Copeland, (2017):

14 Melcher Enterprises is a wholesaler that purchases consumer merchandise from many different suppliers. Melcher then sells this merchandise to many different retail chain stores. The following paragraphs describe the expenditures processes at Melcher: Warehouse employees constantly monitor the level of each merchandise item by assessing how many remaining boxes of items are on warehouse shelves. When a warehouse worker sees the need to order a particular product, he fills out a postcard size order requisition form with the product name and item number. The number is Melcher's item number. When the purchasing department receives a requisition from the warehouse employee, a buyer looks up the last purchase of that item and completes a PO to buy the item from that vendor. The manager of the purchasing department approves the PO before it is mailed to the vendor. One copy of the PO is mailed to the vendor, one copy is filed in the purchasing department, one copy is forwarded to the receiving department, and one copy is forwarded to the accounts payable department. When the receiving department receives an order, [the receiving clerk] compares the packing slip with the PO. If no PO exists, the item is returned to the vendor. A receiving report is prepared for the number of items indicated on the packing slip. One copy of the receiving report is filed in the receiving department, one copy is forwarded to the purchasing department, and one copy is forwarded to the accounts payable department. Items received are then transported to the warehouse. When the accounts payable department receives an invoice from the vendor, an employee in the accounts payable department compares the PO, receiving report, and invoice. If the three documents match correctly, a cash disbursement voucher is prepared. If it does not match, the employee contacts the vendor to try to reconcile the differences. The cash disbursement voucher is reviewed by the manager of the accounts payable department. If it appears correct to her, she writes a check and forwards the check to the treasurer to be signed and mailed to the vendor. (p. 362) Perform analysis on the expenditure process that examines both strengths and weaknesses in the internal control procedures of Melcher Enterprises. In your analysis, include a document flowchart of the expenditure processes. Finally, describe any benefits that Melcher may receive by installing a newer IT system to process purchases, goods received, accounts payable, and checks. Be specific as to how IT systems could benefit each of the processes described. Three to four pages in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by two credible, academic sources in addition to the textbook. Academic sources should be located using the CSU-Global library. All paraphrased and quoted material must be properly cited per APA guidelines; only cited sources should be listed on the reference page.

15 Submit the paper by the posted due date. Review the rubric in the Module 5 Materials folder for specific grading criteria. Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Option #2: Purchasing Process Examine the following case by Turner, Weickgenann, and Copeland, (2017): When a new employee is hired, the human resources department completes a personnel action form and forwards it to the payroll department. The form contains information such as pay rate, number of exemptions for tax purposes, and the type and amount of payroll deductions. When an employee is terminated or voluntarily separates from Rossi, the human resources department completes a personnel action form to indicate separation and forwards it to the payroll department. Each employee in the production department maintains his own time card weekly. Employees fill out their time cards in ink each day, and at the end of the week, the time cards are forwarded to the payroll department. Employees in the payroll department use the time cards and employee records to prepare a weekly paycheck for each employee who has turned in a time card. A copy of the payroll checks is forwarded to the accounts payable department, and the original payroll checks are forwarded to the cash disbursements department to be signed. The payroll department updates the payroll subsidiary ledger. After the paychecks are signed, they are given to department supervisors to distribute. Any unclaimed checks are returned to the payroll department. (p. 407) Perform analysis on the payroll process that examines the internal control strengths and weaknesses of the process; include a process map in your analysis. Provide suggested improvements for any weaknesses identified, taking into consideration how IT systems could benefit the processes described. Three to four pages in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by two credible, academic sources in addition to the textbook. Academic sources Submit the paper by the posted due date. Review the rubric in the Module 5 Materials folder for specific grading criteria.

16 Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Portfolio Milestone (25 points) Option #1: Tableau Report Outline For this Portfolio Project option, you must review Tableau and develop a report based on your review. Your research for this review should be completed using the Lynda.com tutorial videos in the Module 5 Materials folder and research on how companies are using the software. In this module, you will create an outline of your review as a milestone toward the completion of this project. Your outline should include your main points/arguments and supporting details for each of the required sections: Section I: Overview Provide a general overview of Tableau. Make sure the overview provides the reader with a general understanding of the application, including costs, functionality and minimum system requirements. Section II: Data Management Describe how to create data connections, field joins and virtualizations. Section III: Worksheets and Workbooks Describe how Tableau Worksheets and Workbooks are created, edited and connected to the data sources. How are custom calculations created and what options are available? How are data statistical analysis tools used? How is data filtered and sorted? How are groups and sets defined? Section IV: Internal Controls How could an accountant use Tableau as an analysis tool? How does Tableau enhance internal controls? What potential security weaknesses exist for Tableau? Section V: Charts and Graphs How are visualizations formatted and used? What charts are available and how are charts created? What is a data diagram in Tableau? Your outline should be sufficiently detailed to serve as a guide for your project. It is also a good place to start integrating cited support from scholarly sources and the course text. Include a title page and a reference page formatted according to the CSU-Global Guide to Writing and APA. Submit the outline by the posted due date. Review the rubric in the Module 5 Materials folder for specific grading criteria. Option #2: QuickBooks Report Outline For this Portfolio Project option, you must review QuickBooks and develop a report based on your review. Your research for this report should be completed using the Lynda.com tutorial videos in the Module 5 Materials folder and research on how companies are using the software. In this module, you

17 will create an outline of your review as a milestone toward the completion of this project. Your outline should include your main points/arguments and supporting details for each of the required sections: Section I: Overview Provide a general overview of QuickBooks. Make sure the overview provides the reader with a general understanding of the application, including costs, functionality and minimum system requirements. Section II: Transactional Processing and Data Management Describe how QuickBooks handles processing the accounting transactions and recording business activities for the revenue, expenditure and financing cycles. You should provide at least one detailed example of how one would record a specific accounting transaction/ business activity for each of the three transaction cycles below. Address the following questions in this section of the report. 1. Revenue Cycle (Answer the following questions) How can you create and maintain customers? How can you create customer invoices? How can you apply customer payments? What reports can you run to provide you with information regarding your customers and their orders? Describe them. What reports can you run in order to provide you with information regarding key revenue cycle information - sales, accounts receivable, cash? 2. Expenditure Cycle (Answer the following questions) How can you create and maintain vendors? How can you create and maintain inventory? How can you generate payments to vendors? What reports can you run to provide you with information regarding your vendors and your accounts payable? Describe them. What reports can you run to provide information regarding key expenditure cycle information purchases, inventory, and cash? 3. Financing Cycle (Answer the following questions) How can you create and maintain the chart of accounts? How can you post journal entries? What are the key financial statements that are available? Describe them. What are some key reports one can generate to measure the firm s financial performance? Section III: Internal Controls How can QuickBooks enhance internal controls? How can you secure the system and files? What potential security weaknesses exist for QuickBooks? Section IV: Charts and Graphs How are visualizations formatted and used? What charts are available and how are charts created? What is a data diagram in QuickBooks?

18 Module 6 Your outline should be sufficiently detailed to serve as a guide for your project. It is also a good place to start integrating cited support from scholarly sources and the course text. Include a title page and a reference page formatted according to the CSU-Global Guide to Writing and APA. Submit the outline by the posted due date. Review the rubric in the Module 5 Materials folder for specific grading criteria. Readings Chapter 13 in Accounting Information Systems: The Processes and Controls Corkern, S. M., Kimmel, S. B., & Morehead, B. (2015). Accountants need to be prepared for the big question: Should I move to the cloud? International Journal of Management & Information Systems (Online), 19(1), 13-n/a. Pendley, J. A. (2015). Information Security and Cloud-Based Computing: Tools for the Corporate Treasurer. Journal Of Corporate Accounting & Finance, 26(3), doi: /jcaf Opening Exercise (0 points) Discussion (25 points) Mastery Exercise (10 points) Critical Thinking: (65 points) Option #1: Database System Recommendation Examine the following case by Turner, Weickgenann, and Copeland, (2017): Arminello, Inc. does not use a database system; rather, it maintains separate data files in each of its departments. When a sale occurs, the transaction is recorded in the sales department. Next, documentation is forwarded from the sales department to the accounting department so that the transaction can be recorded there. Finally, the customer service group is notified so that its records can be updated. (p. 499) Describe the data redundancy and concurrency issues that are likely to arise under this scenario at Arminello, Inc. Then determine the requirements for the database system and recommend a solution to achieve the desired results. The recommendation must reflect best practices for timeliness and completeness of the information, the controls that need to be in place, and the best platform for the system. Three to four pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by three credible, academic sources in addition to the textbook. Academic sources

19 Module 7 Module 8 Submit the paper by the posted due date. Review the rubric in the Module 5 Materials folder for specific grading criteria. Reference: Turner, L., Weickgenannt, A., & Copeland, M. K. (2017). Accounting information systems: The processes and controls (3rd ed.). John Wiley & Sons Option #2: Mitigating Data Risks Data breaches have occurred at several organizations lately causing numerous problems and exposing the organizations to significant liabilities. Include an example of an organization that has experienced a data breach. What processes and best practices would you implement to mitigate the potential risks in this area? Write a paper that presents your recommendations. Three to four pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by three credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 6 Materials folder for specific grading criteria. Readings Chapter 14 in Accounting Information Systems: The Processes and Controls Bundy, C. (2017). The changing landscape for buyers and investors in growing technology markets. Control Engineering, 64(5), 14. Rittenberq, L. E. (2013). COSO 2013: A reflection of the times. Internal Auditor, 70(4), Opening Exercise (0 points) Discussion (25 points) Readings Live Classroom (0 points) Mastery Exercise (10 points)

20 Chapter 6 in Accounting Information Systems: The Processes and Controls Angus-Lee, H. (2014, April 24). Connective ERP: Software connecting employees, machines, data and processes. SDCExec.Com. Cygnus Business Media Inc. Eker, M., & Aytaç, A. (2017). The role of ERP in advanced managerial accounting techniques: A conceptual framework 1. Business and Economics Research Journal, 8(1), Frye, C. (2017, May 10). Tableau 10 essential training. [Lynda.com video online course]. Stratton, J. (2016, December 23). QuickBooks Pro 2017 essential training. [Lynda.com video online course]. Opening Exercise (0 points) Discussion (25 points) Mastery Exercise (10 points) Portfolio Project (325 points) Option #1: Tableau Report Review Tableau using the Lynda.com tutorial videos in the Module 8 Materials folder and research on how companies are using the software. Develop a report that includes the following sections: (Use the required sections as headers in your report.) Section I: Overview Provide a general overview of Tableau. Make sure the overview provides the reader with a general understanding of the application, including costs, functionality and minimum system requirements. Section II: Data Management Describe how to create data connections, field joins and virtualizations. Section III: Worksheets and Workbooks Describe how Tableau Worksheets and Workbooks are created, edited and connected to the data sources. How are custom calculations created and what options are available? How are data statistical analysis tools used? How is data filtered and sorted? How are groups and sets defined? Section IV: Internal Controls How could an accountant use Tableau as an analysis tool? How does Tableau enhance internal controls? What potential security weaknesses exist for Tableau? Section V: Charts and Graphs How are visualizations formatted and used? What charts are available and how are charts created? What is a data diagram in Tableau? Eight to ten pages ( words) in length (not including title and reference pages)

21 Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by five credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 8 Materials folder for specific grading criteria. Option #2: QuickBooks Report Review QuickBooks 2017 using the Lynda.com tutorial videos in the Module 8 Materials folder and research on how companies are using the software. Develop a report that includes the following sections: (Use the required sections as headers in your report.) Section I: Overview Provide a general overview of QuickBooks. Make sure the overview provides the reader with a general understanding of the application, including costs, functionality and minimum system requirements. Section II: Transactional Processing and Data Management Describe how QuickBooks handles processing the accounting transactions and recording business activities for the revenue, expenditure and financing cycles. You should provide at least one detailed example of how one would record a specific accounting transaction/ business activity for each of the three transaction cycles below. Address the following questions in this section of the report. 1. Revenue Cycle (Answer the following questions) How can you create and maintain customers? How can you create customer invoices? How can you apply customer payments? What reports can you run to provide you with information regarding your customers and their orders? Describe them. What reports can you run in order to provide you with information regarding key revenue cycle information - sales, accounts receivable, cash? 2. Expenditure Cycle (Answer the following questions) How can you create and maintain vendors? How can you create and maintain inventory? How can you generate payments to vendors? What reports can you run to provide you with information regarding your vendors and your accounts payable? Describe them. What reports can you run in order to provide you with information regarding key expenditure cycle information purchases, inventory, and cash? 3. Financing Cycle (Answer the following questions) How can you create and maintain the chart of accounts?

22 How can you post journal entries? What are the key financial statements that are available? Describe them. What are some key reports one can generate to measure the firm s financial performance? Section III: Internal Controls How can QuickBooks enhance internal controls? How can you secure the system and files? What potential security weaknesses exist for QuickBooks? Section IV: Charts and Graphs How are visualizations formatted and used? What charts are available and how are charts created? What is a data diagram in QuickBooks? Eight to ten pages ( words) in length (not including title and reference pages) Formatted according to APA guidelines as explained in the CSU-Global Guide to Writing and APA Supported by five credible, academic sources in addition to the textbook. Academic sources Review the rubric in the Module 8 Materials folder for specific grading criteria.

23 COURSE POLICIES Course Grading 20% Discussion Participation 0% Opening Exercises 0% Live Classroom 8% Mastery Exercises 37% Critical Thinking Assignments 35% Final Portfolio Project and Milestone Grading Scale A A B B B C C D F 59.9 or below

24 IN-CLASSROOM POLICIES For information on late work and incomplete grade policies, please refer to our In-Classroom Student Policies and Guidelines or the Academic Catalog for comprehensive documentation of CSU-Global institutional policies. Academic Integrity Students must assume responsibility for maintaining honesty in all work submitted for credit and in any other work designated by the instructor of the course. Academic dishonesty includes cheating, fabrication, facilitating academic dishonesty, plagiarism, reusing /re-purposing your own work (see CSU-Global Guide to Writing and APA for percentage of repurposed work that can be used in an assignment), unauthorized possession of academic materials, and unauthorized collaboration. The CSU-Global Library provides information on how students can avoid plagiarism by understanding what it is and how to use the Library and Internet resources. Citing Sources with APA Style All students are expected to follow the CSU-Global Guide to Writing and APA when citing in APA (based on the APA Style Manual, 6th edition) for all assignments. For details on CSU-Global APA style, please review the APA resources within the CSU-Global Library under the APA Guide & Resources link. A link to this document should also be provided within most assignment descriptions in your course. Disability Services Statement CSU Global is committed to providing reasonable accommodations for all persons with disabilities. Any student with a documented disability requesting academic accommodations should contact the Disability Resource Coordinator at and/or ada@csuglobal.edu for additional information to coordinate reasonable accommodations for students with documented disabilities. Netiquette Respect the diversity of opinions among the instructor and classmates and engage with them in a courteous, respectful, and professional manner. All posts and classroom communication must be conducted in accordance with the student code of conduct. Think before you push the Send button. Did you say just what you meant? How will the person on the other end read the words? Maintain an environment free of harassment, stalking, threats, abuse, insults or humiliation toward the instructor and classmates. This includes, but is not limited to, demeaning written or oral comments of an ethnic, religious, age, disability, sexist (or sexual orientation), or racist nature; and the unwanted sexual advances or intimidations by , or on discussion boards and other postings within or connected to the online classroom. If you have concerns about something that has been said, please let your instructor know.